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undergraduate thesis
Amortizacija osnovnih sredstava u ribarstvu
2023. urn:nbn:hr:226:831985
Počuča, Borna
University of Split
University Department of Marine Studies

Cite this document

Počuča, B. (2023). Amortizacija osnovnih sredstava u ribarstvu (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:226:831985

Počuča, Borna. "Amortizacija osnovnih sredstava u ribarstvu." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:226:831985

Počuča, Borna. "Amortizacija osnovnih sredstava u ribarstvu." Undergraduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:226:831985

Počuča, B. (2023). 'Amortizacija osnovnih sredstava u ribarstvu', Undergraduate thesis, University of Split, accessed 03 May 2024, https://urn.nsk.hr/urn:nbn:hr:226:831985

Počuča B. Amortizacija osnovnih sredstava u ribarstvu [Undergraduate thesis]. Split: University of Split; 2023 [cited 2024 May 03] Available at: https://urn.nsk.hr/urn:nbn:hr:226:831985

B. Počuča, "Amortizacija osnovnih sredstava u ribarstvu", Undergraduate thesis, University of Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:226:831985

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Metadata
TitleAmortizacija osnovnih sredstava u ribarstvu
Title (english)Fixed assets depreciation in fishery
AuthorBorna Počuča
MentorJosip Gugić (mentor)
Committee memberVedran Poljak (predsjednik povjerenstva)
Committee memberJosip Gugić (član povjerenstva)
Committee memberAlen Soldo (član povjerenstva)
GranterUniversity of Split
(University Department of Marine Studies)
Split
Defense date and country2023-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Agronomy
Abstract
Cilj rada bio je prikazati posebnosti i značenje obračuna amortizacije ribarskog broda kao specifičnog osnovnog sredstva u ribarstvu. U radu su primijenjene linearna, degresivna, progresivna i funkcionalna metoda obračuna amortizacije. Amortizacija ribarskog broda je ekonomski odraz postupnog trošenja i smanjenja vrijednosti u tijeku poslovanja, odnosno postupnog prelaženja vrijednosti ribarskog broda u vrijednost proizvoda ribarstva. Upotrebom različitih metoda obračuna amortizacije dolazi se do različitih iznosa amortizacije te i do različitoga poslovnog rezultata po godinama tijekom amortizacijskoga vijeka.
Abstract (english)
The goal of this work was to present the specifics and significance of depreciation calculation for a fishing vessel as a specific fixed asset in the fishing industry. In the paper, linear, degressive, progressive, and functional methods of depreciation calculation were applied. Depreciation of a fishing vessel is an economic reflection of the gradual wear and tear and decrease in value during business operations, in other words the gradual transition of the fishing vessel's value into the value of the fishing products. By using different depreciation calculation methods, different depreciation amounts are obtained, leading to varying annual business results during the depreciation period.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:226:831985
Study programmeTitle: Undergraduate university studies Marine Biology and Technology
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka biologije i tehnologije mora (sveučilišni prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka biologije i tehnologije mora)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-12-18 13:39:50